NOTE 14: CONVERTIBLE DEBENTURES (Tables)

12 Months Ended

Dec. 31, 2019

Note 14 Convertible Debentures

Disclosure of detailed information about convertible debentures

	As at December 31,
	2019			2018			2017
Balance, beginning of period	$	274,466		$	1,835,225		$	468,329
Proceeds from Issuance of convertible debentures (a)(b)(c)(d)(e)(f)(g)(h)(i)		753,491			442,437			1,621,791
Amount allocated to conversion option (a)(b)(c)(d)(e)(f)(g)(h) (i)		(753,491	)		(172,386	)		(1,047,347	)
Amount converted to units (a)(b)(c)(d)(e)(f)(g)(h)		—			(2,129,728	)		—
Unrealized foreign exchange loss		5,564			—			—
Interest expense		45,112			57,397			125,079
Accretion expense		102,178			241,521			667,373
	$	427,320		$	274,466		$	1,835,225

Conversion feature

	For the year ended December 31,
	2019			2018			2017
Balance, beginning of period	$	22,565		$	1,015,997		$	—
Amount allocated to conversion option (a)(b)(c)(d)(e)(f)(g)(h) (i)		753,491			172,386			1,015,997
Amount converted to units (a)(b)(c)(d)(e)(f)(g)(h)		(189,735	)		(298,247	)		—
Gain on change in fair value of conversion feature		(583,526	)		(890,136	)		—
	$	2,795		$	22,565		$	1,015,997

Fair value of the conversion feature

Grant Date	Expected Life (years)		Unit Price					Expected Volatility			Risk-Free Rate			Grant Date Fair Value
March 1, 2017		1	$	0.0056	$	(C0.0075	)		100.0	%		0.76	%	$	662,061
June 26, 2017		1	$	0.0056	$	(C0.0075	)		100.0	%		0.76	%	$	82,332
July 31, 2017		1	$	0.0056	$	(C0.0075	)		100.0	%		0.76	%	$	72,831
July 31, 2017		1	$	0.0056	$	(C0.0075	)		100.0	%		0.76	%	$	169,959
July 31, 2017		1	$	0.0056	$	(C0.0075	)		100.0	%		0.76	%	$	34,832
August 22, 2017		1	$	0.0056	$	(C0.0075	)		100.0	%		0.76	%	$	25,332
September 27, 2018		1	$	0.14	$	(C0.18	)		100.0	%		1.85	%	$	172,386
April 2, 2019		1	$	0.20	$	(C0.27	)		100.0	%		1.57	%	$	599,460
May 3, 2019		1	$	0.24	$	(C0.32	)		100.0	%		1.67	%	$	154,031

Assumptions

Grant Date	Expected Life (years)		Unit Price					Expected Volatility			Risk-Free Rate			Grant Date Fair Value
December 31, 2018		0.74	$	0.07	$	(C0.095	)		100.0	%		1.85	%	$	22,565
December 31, 2019		0.25 -0.34	$	0.03	$	(C0.04	)		100.0	%		1.71	%	$	2,795